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題名 | 日本信託法修正對我國信託法修正之啟示=Inspiration of the Amendment of Japan Trust Law to Forthcoming Amendment of Taiwan's Trust Law |
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作者姓名(中文) | 李禮仲; 張大為; | 書刊名 | 臺北大學法學論叢 |
卷期 | 72 2009.12[民98.12] |
頁次 | 頁123-158 |
分類號 | 563.32 |
關鍵詞 | 信託; 日本信託法; 台灣信託法; 受益人權益; 信託之變更; 合併與分割; Trust; Japan trust Law; Taiwan trust Law; The exercise of beneficiary rights; The modification; Combination and division of a trust; |
語文 | 中文(Chinese) |
中文摘要 | 信託制度本質上爲一種極其靈活的管理財產制度。如果將信託制度過度規範,則將使信託制度過度僵化而喪失信託之本意,因此如何確保信託的靈活性,便成信託法制定時一個重要的課題。2006年日本信託法修正,爲保護信託制度的靈活性,大量運用當事人之協議以取代法律之強制規定,意味著日本在舊信託法時代所定框架式的信託模式逐漸被打破,而以當事人意思爲中心的多元信託模式將逐漸開展,這是日本新信託法修正所希望達到之目的。 新法廣泛允許信託當事人得以信託行爲定其相關法律關係,從而創造信託之靈活性。本次日本新法修正的主要目的之一,就是創造一部能使信託業能自由發揮的信託法,而得以創造出各種不同類型的信託商品。 我國信託法係繼受日本舊法而來,對信託之規定非常的僵化,要求所有的信託制度都必須適用相同的法律框架,造成信託業務之發展困難,再加上信託業法及信託稅制上不合理規定,更加深實務運作上的梏桎。 本次日本新法可予我國最大借鏡處,即爲信託法應發揮信託之靈活性,此外就信託基礎理論之部分,例如受託人忠實義務得以約定減輕、公平義務及善良管理人義務等及新種信託制度,如限定責任信託、目的信託等,均可作爲我國未來信託法制修法的參考。 |
英文摘要 | Trust is a flexibility tool for financial management. A trust system which is over-regulated will become rigid and is a hindrance to the advantage of a trust, which is generally a flexible vehicle. Therefore, keeping trust flexibility will become essential to trust regulations. The main reason for amending Japan Trust Law in 2006 is to modernize the old Japan Trust Law, which had not been amended substantially since it was enacted in 1922. Old Japan Trust Law was very traditional and did not easily accommodate commercial trends, for example, securitization. The modernization of Japan Trust Law will bring it's amendments to align with the commercial uses of trusts. In order to create flexibility in trusts, the new Japan Trust Law, relaxes fiduciary duties and responsibilities from mandatory requirements to default requirements, including the prohibition on self-dealing and the delegation of a trustee's duties to third parties. One of the purposes of amending Japan's Trust Law is to allow new trust forms intended to produce new business opportunities for commercial trusts and to also allow for personal trusts. Taiwan Trust Law is a successor to the old Japanese Trust Law which was too rigid and forced all trusts to be designed in the same manner across all businesses and applied the same legal standard across all trusts. Moreover, Taiwan Trust Business Law and the taxation levied on trusts are recognized unreasonable for the development of trusts in practice in Taiwan. The new Japan Trust Law provides Taiwan with more flexible approaches to trusts. Furthermore, in terms of trust theory, this article emphasizes that the Japanese Trust Law can be introduced to Taiwan Trust Law by relaxing fiduciary duties and responsibilities from mandatory requirements to default requirements; creating new rules for the modification, combination and division of trusts; creating rules regarding the exercise of beneficiary rights; and introducing new types of trusts, including declarations of trusts, special purpose trusts, limited liability trusts, trusts permitting the issuance of beneficiary interest rights as securities and business trusts as a recommendation to forthcoming amendment of Taiwan's Trust Law. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。